Management control practices and their influence on innovation capacity in startups in Rio Grande do Sul: A multiple case study

Abstract

This study aims to analyze the influence of management control practices on the innovation capacity of startups in Rio Grande do Sul. To this end, it is proposed: to identify the management control practices used by entrepreneurs and to identify the influence of management control practices on the innovation capacity of startups in Rio Grande do Sul. For this, a qualitative study, descriptive objectives, collection procedures was carried out through a case study in 3 startups: Company A, B and C, by a triangulation of data obtained in interviews, application of questionnaires and collection of information on the internet pages. The selection of companies was through trial sampling, we sought small companies considered innovative in the service sector, with higher than expected revenues, desired billing and without billing, for representation in different situations. The results demonstrated the practices used by each company, after which the influence of the practices used on the innovation capacity based on the triangulation of the data obtained was identified. In general, Company B showed greater concern in the different categories for management control, as well as in demonstrating the capacity for innovation in the face of the statements applied in a questionnaire, despite not having billing. Likewise, Company C demonstrated the lowest level of importance to categories and also lower innovation capacity despite being a company with satisfactory revenue.